Courts: All ITAT
25,443 articlesIncome Tax
Income Tax
Penalty u/s. 271E in absence of any repayment of loan not leviable: ITAT Kolkata
Income Tax
Income Tax
Notice u/s. 153C beyond six years prior to relevant searched A.Y. is non-jurisdictional
Income Tax
Income Tax
Addition in assessment u/s. 153C in unabated years without incriminating material not sustainable
Income Tax
Income Tax
Delay of 244 days due to genuine hardship faced by assessee condonable: ITAT Ahmedabad
Income Tax
Income Tax
AO cannot assume jurisdiction u/s 153C in absence of incriminating material found during search
Income Tax
Income Tax
AO cannot take different way of assessing income if mode of income is identical to subsequent years
Income Tax
Income Tax
Entertaining claim of deduction otherwise than a revised return not permissible: ITAT Chennai
Income Tax
Income Tax
Depreciation u/s. 32 not admissible as usage of car for business purpose not proved: ITAT Mumbai
Income Tax
Income Tax
TNMM appropriate method for determining Arm’s Length Price of management fees
Income Tax
Income Tax
Addition towards capital gain not sustained as assessee’s involvement in price rigging not proved
Income Tax
Income Tax
Denial of exemption u/s. 11 by CPC in rectification petition not justified: ITAT Ahmedabad
Income Tax
Income Tax
Singularly dismissal of each piece of evidence by CIT(A) not justified hence matter restored
Income Tax
Income Tax
Trust cannot be denied deductions for clerical errors in Return filing: ITAT Delhi
Income Tax
Income Tax
